Continuation and validation of certain recovery proceedings

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..... hereinafter in this section referred to as Government dues ), is served upon any taxable person or any other person and any appeal, revision application is filed or other proceedings is initiated in respect of such Government dues, then - (a) Where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the taxable person or any other p .....

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..... (iii) Any recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

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